Albert Anderson - Page 2

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               Some facts have been stipulated and are so found.  When he             
          petitioned the Court, petitioner resided in New Jersey.                     
               In December 2003 petitioner married Angela Whitted (Ms.                
          Whitted).  Petitioner and Ms. Whitted remained married throughout           
          2004 but never lived together.                                              
               On May 15, 2004, petitioner had a son by Ms. Cynthia Adjin-            
          Tettey (Ms. Adjin-Tettey).  Petitioner did not live with Ms.                
          Adjin-Tettey; she and their infant son lived a 10- or 15-minute             
          drive away.                                                                 
               In 2004 petitioner held two jobs.  From 9 a.m. to 5 p.m., he           
          worked as a gas station attendant at Sam’s Club, and from 11 p.m.           
          to 7 a.m., he worked as a room service attendant at the Tropicana           
          Casino in Atlantic City.                                                    
               On his 2004 Federal income tax return petitioner reported              
          wage income of $7,062.  He claimed head of household filing                 
          status and a dependency exemption deduction for his and Ms.                 
          Adjin-Tettey’s son.  Petitioner also claimed an earned income               
          credit of $2,406.                                                           
               In the notice of deficiency respondent determined that                 
          petitioner was entitled to no dependency exemption deduction and            
          that his proper filing status was single.  Respondent also                  
          disallowed the earned income credit.                                        

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